REGISTERED NUMBER: 03344805 (England and Wales)

APS BRICKLAYING CONTRACTORS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Property, plant and equipment

4

85,705

101,399

CURRENT ASSETS

Debtors

5

1,024,351

737,926

Cash at bank and in hand

854,757

787,907

1,879,108

1,525,833

CREDITORS

Amounts falling due within one year

6

(394,963

)

(289,000

)

NET CURRENT ASSETS

1,484,145

1,236,833

TOTAL ASSETS LESS CURRENT LIABILITIES

1,569,850

1,338,232

PROVISIONS FOR LIABILITIES

(22,177

)

(26,405

)

NET ASSETS

1,547,673

1,311,827

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,547,573

1,311,727

SHAREHOLDERS' FUNDS

1,547,673

1,311,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2025 and were signed by:

Mr A P Stringer - Director

1.	STATUTORY INFORMATION

APS Bricklaying Contractors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03344805

Registered office:

37A Church Road

Tiptree

Essex

CO5 0SU

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of work done in the year excluding VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Financial instruments

Basic financial instruments are measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the income statement on a straight line basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

Long term contracts

Profit on long term contracts is taken as the work is carried out once the final outcome of the project can be

assessed with reasonable certainty. Provision is made for losses on contracts in the year in which they are

foreseen.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

11,305

34,962

136,064

182,331

Additions

-

-

13,000

13,000

At 30 April 2025

11,305

34,962

149,064

195,331

DEPRECIATION

At 1 May 2024

11,305

32,316

37,311

80,932

Charge for year

-

1,381

27,313

28,694

At 30 April 2025

11,305

33,697

64,624

109,626

NET BOOK VALUE

At 30 April 2025

-

1,265

84,440

85,705

At 30 April 2024

-

2,646

98,753

101,399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

991,251

702,520

Other debtors

33,100

35,406

1,024,351

737,926

Within trade debtors is a balance for amounts recoverable on contract of £804,963 (2024: £593,770).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank overdraft

-

281

Trade creditors

34,105

65,838

Amounts owed to group undertakings

593

586

Taxation and social security

278,563

120,483

Other creditors

81,702

101,812

394,963

289,000

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

36,777

29,987

Between one and five years

21,507

35,488

58,284

65,475